[leenab]

you need to have their SS numbers or get ATINs.. Were they placed in your home for adoption? You also have to be able to show that you provide for more than half of their needs financially. The IRS website is a good place to look for all of the specifics. Since they're not yet adopted you may want a letter from your state that they're placed with you for the purpose of being adopted. (although i don't think it's required). From reading the IRS website it is my understanding that a foster child must live in your home for the entire year of 2004 to be able to be claimed as a dependent. Otherwise they're considered to be a charitable deduction. But children place for adoption are in a different category.